Rank the following companies from high to low cumulative profit, (in descending order, 1=highest, 4=lowest). Rank in order from 1 to 4 Digby Andrews Baldwin Chester
COMP-XM INQUIRER Page 1 Front Page Page 2 Stocks & Bonds Page 3 Financial Summary Page 4 Production Analysis Annual Report Andrews http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 5 Thrift Segment Analysis Page 6 Core Segment Analysis Page 7 Nano Segment Analysis Page 8 Elite Segment Analysis Annual Report Baldwin Page 9 Market Share Page 10 Perceptual Map Page 11 HR/TQM Report Annual Report Chester Annual Report Digby PRINT 1 of 29 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top " Round: 1 Dec. 31, 2014 Efren Escoto Student: Efren Escoto Andrews Efren Escoto Baldwin Chester NA Digby Selected Financial Statistics ROS Asset Turnover ROA Leverage (Assets/Equity) ROE Emergency Loan Sales EBIT Profits Cumulative Profit SG&A / Sales Contrib. Margin % COMP-XM INQUIRER 2 of 29 Andrews 3.2% 1.20 3.8% 1.6 6.2% $0 $147,320,342 $12,106,055 $4,740,072 $4,740,072 10.8% 27.9% Baldwin 3.2% 0.79 2.5% 2.4 6.1% $0 $117,012,419 $15,620,537 $3,732,600 $3,732,600 13.0% 35.7% Chester 8.4% 1.59 13.4% 1.8 24.1% $0 $154,187,758 $24,450,952 $13,022,238 $13,022,238 8.5% 32.6% Digby 3.0% 0.92 2.8% 2.6 7.4% $0 $151,881,723 $18,667,608 $4,582,146 $4,582,146 9.1% 29.7% Page 1 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Stocks & Bonds Round: 1 Efren Escoto December 31 , 2014 Stock Market Summary Company Andrews Baldwin Chester Digby Close $70.29 $44.13 $66.59 $37.80 Change ($25.52) ($8.60) $11.56 ($7.02) Shares 2,050,942 2,255,661 1,880,440 2,628,743 MarketCap ($M) $144 $100 $125 $99 Book Value $37.13 $27.17 $28.75 $23.67 EPS $2.31 $1.65 $6.93 $1.74 Dividend $0.00 $0.00 $3.45 $0.00 Yield 0.0% 0.0% 5.2% 0.0% P/E 30.4 26.6 9.6 21.7 Bond Market Summary Company Andrews Baldwin Chester Digby Series# Face Yield Close$ S&P 13.5S2015 11.2S2020 11.9S2021 10.9S2024 $11,300,000 $8,837,000 $7,072,000 $12,000,000 13.2% 11.1% 11.4% 11.0% 102.25 100.85 104.24 99.41 BBB BBB BBB BBB 13.5S2015 11.2S2020 12.4S2021 12.0S2023 12.6S2024 $11,300,000 $8,632,724 $5,825,802 $15,610,279 $17,788,546 13.5% 12.1% 12.8% 12.7% 12.9% 100.35 92.43 96.91 94.38 97.30 CC CC CC CC CC 13.5S2015 11.1S2022 11.2S2023 11.5S2024 $11,300,000 $2,509,600 $5,662,814 $1,377,976 13.3% 11.4% 11.4% 11.6% 101.70 97.48 97.84 99.43 BB BB BB BB 13.5S2015 11.3S2020 12.5S2021 12.5S2022 12.5S2023 12.9S2024 $11,300,000 $10,417,600 $14,665,611 $7,963,435 $9,569,958 $14,262,838 13.5% 12.3% 13.0% 13.1% 13.1% 13.3% 100.09 91.70 96.07 95.74 95.45 97.33 CC CC CC CC CC CC Next Year's Prime Rate 8.50% COMP-XM INQUIRER 3 of 29 Page 2 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Financial Summary Cash Flow Statement Survey Cash flows from operating activities Net Income (Loss) Adjustment for non-cash items: Depreciation Extraordinary gains/losses/writeoffs Changes in current assets and liabilities: Accounts payable Inventory Accounts receivable Net cash from operations Round: 1 December 31, 2014 Efren Escoto Andrews Baldwin Chester $4,740 $3,733 $13,022 $4,582 $9,042 $0 $9,887 $0 $6,264 $0 $11,837 $0 ($1,546) $6,948 $1,347 $20,531 $596 ($3,891) $132 $10,456 $1,437 $4,720 ($2,832) $22,611 $1,628 ($2,107) ($1,636) $14,304 ($38,804) ($40,900) ($9,580) ($34,660) $0 $0 $0 $12,000 $0 ($15,717) $0 $0 $0 $4,365 $0 $17,789 $0 ($25,523) $21,710 $0 ($6,494) $0 ($1,609) $1,378 $0 ($18,445) $13,971 $0 $0 $2,840 $0 $14,263 $0 ($29,281) $25,277 $0 ($3,717) $18,341 ($11,198) $13,098 Net change in cash position ($21,990) ($12,103) $1,833 ($7,259) Balance Sheet Survey Cash Accounts Receivable Inventory Total Current Assets Andrews $10,451 $12,109 $18,584 $41,144 Baldwin $19,535 $9,617 $11,272 $40,425 Chester $19,458 $12,673 $12,111 $44,242 Digby $25,465 $12,483 $12,101 $50,049 Plant and equipment Accumulated Depreciation Total Fixed Assets $135,628 ($53,451) $82,177 $165,300 ($57,176) $108,124 $93,960 ($41,287) $52,673 $177,560 ($63,104) $114,456 Total Assets $123,321 $148,549 $96,915 $164,505 Accounts Payable Current Debt Long Term Debt Total Liabilities $7,970 $0 $39,209 $47,179 $6,393 $21,710 $59,157 $87,260 $8,038 $13,971 $20,850 $42,860 $8,826 $25,277 $68,179 $102,282 Common Stock Retained Earnings Total Equity $12,081 $64,060 $76,142 $18,743 $42,545 $61,289 $8,799 $45,256 $54,055 $27,509 $34,713 $62,223 Total Liabilities & Owners' Equity $123,321 $148,549 $96,915 $164,505 Income Statement Survey Sales Variable Costs (Labor, Material, Carry) Depreciation SGA (R&D, Promo, Sales, Admin) Other (Fees, Writeoffs, TQM, Bonuses) EBIT Interest (Short term, Long term) Taxes Profit Sharing Net Profit Andrews $147,320 $106,149 $9,042 $15,924 $4,100 $12,106 $4,665 $2,604 $97 $4,740 Baldwin $117,012 $75,240 $9,887 $15,158 $1,108 $15,621 $9,761 $2,051 $76 $3,733 Chester $154,188 $103,971 $6,264 $13,159 $6,343 $24,451 $4,008 $7,155 $266 $13,022 Digby $151,882 $106,728 $11,837 $13,794 $855 $18,668 $11,474 $2,518 $94 $4,582 Cash flows from investing activities Plant improvements (net) Cash flows from financing activities Dividends paid Sales of common stock Purchase of common stock Cash from long term debt issued Early retirement of long term debt Retirement of current debt Cash from current debt borrowing Cash from emergency loan Net cash from financing activities COMP-XM INQUIRER 4 of 29 Digby Page 3 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Production Analysis Round: 1 December 31, 2014 Efren Escoto Production Information Primary Segment Units Sold Unit Inven tory Ark Able Acre Awe Elite Thrift Core Nano 783 1,128 1,860 1,085 Buzz Brat Baker Bead Bid Thrift Core Nano Elite Cute Crimp Cake Cedar Dug Drat Deal Dell Name Revision Date Age Dec.31 0 502 429 76 7/20/2014 12/15/2014 12/16/2014 6/13/2014 1,347 1,998 854 701 0 309 194 147 125 0 Nano Elite Nano Elite 1,211 1,007 1,078 1,065 Thrift Thrift Core Core 2,173 2,274 1,236 1,424 COMP-XM INQUIRER 5 of 29 Labor Cost Contr. Marg. 2nd Shift & Overtime $16.02 $8.32 $10.96 $14.62 $9.43 $6.74 $9.90 $10.33 37% 27% 21% 31% 0% 0% 89% 25% 4.5 7.0 7.0 4.5 714 1,130 1,700 928 80% 77% 187% 124% $19.00 $21.00 $30.00 $34.00 $0.00 $6.93 $9.87 $13.41 $14.22 $0.00 $2.73 $5.64 $6.07 $6.89 $0.00 48% 27% 35% 38% 0% 65% 91% 13% 0% 0% 9.0 7.0 6.0 5.0 7.0 1,250 1,500 800 800 500 163% 189% 112% 80% 0% 7.8 9.8 6.2 8.2 $31.00 $35.00 $37.00 $39.00 $13.95 $14.61 $15.44 $16.04 $9.68 $8.80 $8.53 $8.17 26% 32% 34% 37% 100% 36% 24% 11% 5.0 5.0 5.5 5.5 800 700 850 950 198% 134% 122% 109% 13.4 13.2 9.4 10.0 $18.00 $18.00 $27.00 $27.00 $7.63 $7.83 $11.55 $12.25 $4.58 $4.46 $7.07 $7.36 31% 30% 31% 27% 100% 76% 44% 68% 8.5 8.5 7.8 7.8 1,050 1,250 1,050 1,250 198% 174% 143% 167% MTBF Pfmn Coord Size Coord Material Price Cost 1.3 3.1 1.6 1.3 26000 20000 20000 22000 13.6 6.4 9.4 11.4 8.3 13.3 10.8 6.6 $41.00 $22.00 $27.00 $37.00 6/28/2014 12/7/2014 12/17/2014 12/18/2014 4/1/2015 2.5 1.1 1.1 1.1 0.0 14000 16000 18000 20000 0 7.0 9.4 11.3 13.7 0.0 13.2 10.8 6.8 8.8 0.0 0 75 221 213 12/1/2014 1/4/2015 10/17/2014 10/17/2014 1.6 2.9 1.1 1.1 23000 25000 23000 25000 10.5 12.6 12.0 14.0 137 181 194 239 4/11/2015 4/11/2015 11/19/2014 11/17/2014 3.8 3.6 1.2 1.2 17000 17000 18000 20000 6.8 7.0 10.2 11.0 Auto mation Capacity Next Next Round Round Plant Utiliz. Page 4 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Thrift Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Thrift Statistics 5,669 5,669 26.7% Next Year's Segment Growth Rate 11.0% Thrift Customer Buying Criteria 1. 2. 3. 4. Expectations $14.00 - 26.00 MTBF 14000-20000 Pfmn 7.0 Size 13.2 Ideal Age = 3.0 Price Reliability Ideal Position Age Round: 1 December 31, 2014 Importance 55% 20% 15% 10% Perceptual Map for Thrift Segment Top Products in Thrift Segment Name Dug Drat Able Buzz Brat Acre Deal Market Share 26% 26% 18% 16% 8% 7% 0% Units Sold to Seg 1,456 1,450 1,018 902 458 381 4 COMP-XM INQUIRER 6 of 29 Revision Date Stock Out 4/11/2015 4/11/2015 12/15/2014 6/28/2014 12/7/2014 12/16/2014 11/19/2014 Pfmn Coord 6.8 7.0 6.4 7.0 9.4 9.4 10.2 Size Coord 13.4 13.2 13.3 13.2 10.8 10.8 9.4 List Price $18.00 $18.00 $22.00 $19.00 $21.00 $27.00 $27.00 MTBF 17000 17000 20000 14000 16000 20000 18000 Age Dec.31 3.76 3.56 3.07 2.48 1.11 1.63 1.16 Promo Cust. AwareBudget ness $1,150 68% $1,150 69% $1,400 86% $1,000 56% $1,000 56% $1,200 81% $1,150 68% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,000 64% 36 $1,000 64% 37 $2,000 80% 37 $1,000 72% 24 $1,800 72% 5 $1,000 80% 3 $700 64% 0 Page 5 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Core Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Core Statistics 7,354 7,354 34.6% Next Year's Segment Growth Rate 10.0% Core Customer Buying Criteria 1. 2. 3. 4. Expectations $20.00 - 32.00 Ideal Age = 2.0 MTBF 16000-22000 Pfmn 9.4 Size 10.8 Price Age Reliability Ideal Position Round: 1 December 31, 2014 Importance 46% 20% 18% 16% Perceptual Map for Core Segment Top Products in Core Segment Name Brat Acre Dell Deal Drat Dug Buzz Cute Able Baker Crimp Bead Market Share 21% 19% 14% 12% 11% 10% 6% 5% 1% 0% 0% 0% Units Sold to Seg 1,540 1,401 1,037 917 824 717 445 343 110 15 2 2 COMP-XM INQUIRER 7 of 29 Revision Date Stock Out 12/7/2014 12/16/2014 11/17/2014 11/19/2014 4/11/2015 4/11/2015 6/28/2014 12/1/2014 YES 12/15/2014 12/17/2014 1/4/2015 12/18/2014 Pfmn Coord 9.4 9.4 11.0 10.2 7.0 6.8 7.0 10.5 6.4 11.3 12.6 13.7 Size Coord 10.8 10.8 10.0 9.4 13.2 13.4 13.2 7.8 13.3 6.8 9.8 8.8 List Price $21.00 $27.00 $27.00 $27.00 $18.00 $18.00 $19.00 $31.00 $22.00 $30.00 $35.00 $34.00 MTBF 16000 20000 20000 18000 17000 17000 14000 23000 20000 18000 25000 20000 Age Dec.31 1.11 1.63 1.18 1.16 3.56 3.76 2.48 1.63 3.07 1.05 2.91 1.07 Promo Cust. AwareBudget ness $1,000 56% $1,200 81% $1,150 68% $1,150 68% $1,150 69% $1,150 68% $1,000 56% $1,250 77% $1,400 86% $1,000 57% $1,250 77% $1,000 57% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,800 63% 39 $1,000 65% 36 $700 69% 22 $700 69% 18 $1,000 69% 15 $1,000 69% 11 $1,000 63% 13 $900 20% 2 $2,000 65% 17 $900 63% 0 $900 20% 0 $1,200 63% 0 Page 6 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Nano Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Nano Statistics 4,164 4,164 19.6% Next Year's Segment Growth Rate 14.0% Nano Customer Buying Criteria 1. 2. 3. 4. Expectations Pfmn 11.3 Size 6.6 $28.00 - 40.00 Ideal Age = 1.0 MTBF 18000-24000 Ideal Position Price Age Reliability Round: 1 December 31, 2014 Importance 35% 27% 20% 18% Perceptual Map for Nano Segment Top Products in Nano Segment Name Awe Cake Baker Cute Crimp Dell Deal Bead Cedar Ark Acre Market Share 20% 20% 15% 14% 7% 6% 6% 5% 5% 3% 1% Units Sold to Seg 839 833 616 562 277 242 229 214 197 104 52 COMP-XM INQUIRER 8 of 29 Revision Date Stock Out 6/13/2014 10/17/2014 12/17/2014 12/1/2014 YES 1/4/2015 11/17/2014 11/19/2014 12/18/2014 10/17/2014 7/20/2014 YES 12/16/2014 Pfmn Coord 11.4 12.0 11.3 10.5 12.6 11.0 10.2 13.7 14.0 13.6 9.4 Size Coord 6.6 6.2 6.8 7.8 9.8 10.0 9.4 8.8 8.2 8.3 10.8 List Price $37.00 $37.00 $30.00 $31.00 $35.00 $27.00 $27.00 $34.00 $39.00 $41.00 $27.00 MTBF 22000 23000 18000 23000 25000 20000 18000 20000 25000 26000 20000 Age Dec.31 1.33 1.12 1.05 1.63 2.91 1.18 1.16 1.07 1.12 1.27 1.63 Promo Cust. AwareBudget ness $1,500 88% $1,250 76% $1,000 57% $1,250 77% $1,250 77% $1,150 68% $1,150 68% $1,000 57% $1,250 76% $1,300 83% $1,200 81% Sales Cust. Access- Dec. Cust. Budget ibility Survey $1,100 72% 46 $800 85% 46 $900 64% 40 $900 85% 52 $900 85% 13 $700 28% 17 $700 28% 15 $1,200 64% 7 $800 85% 7 $1,200 72% 10 $1,000 72% 10 Page 7 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Elite Market Segment Analysis Total Industry Unit Demand Actual Industry Unit Sales Segment % of Total Industry Efren Escoto Elite Statistics 4,038 4,038 19.0% Next Year's Segment Growth Rate 16.0% Elite Customer Buying Criteria 1. 2. 3. 4. Expectations Ideal Age = 0.0 $30.00 - 42.00 Pfmn 13.6 Size 8.9 MTBF 20000-26000 Age Price Ideal Position Reliability Round: 1 December 31, 2014 Importance 34% 24% 22% 20% Perceptual Map for Elite Segment Top Products in Elite Segment Name Cedar Crimp Ark Bead Cute Awe Cake Baker Dell Deal Acre Market Share 22% 18% 17% 12% 8% 6% 6% 6% 4% 2% 1% Units Sold to Seg 868 728 679 485 306 246 245 223 145 86 27 COMP-XM INQUIRER 9 of 29 Revision Date Stock Out 10/17/2014 1/4/2015 7/20/2014 YES 12/18/2014 12/1/2014 YES 6/13/2014 10/17/2014 12/17/2014 11/17/2014 11/19/2014 12/16/2014 Pfmn Coord 14.0 12.6 13.6 13.7 10.5 11.4 12.0 11.3 11.0 10.2 9.4 Size Coord 8.2 9.8 8.3 8.8 7.8 6.6 6.2 6.8 10.0 9.4 10.8 List Price $39.00 $35.00 $41.00 $34.00 $31.00 $37.00 $37.00 $30.00 $27.00 $27.00 $27.00 MTBF 25000 25000 26000 20000 23000 22000 23000 18000 20000 18000 20000 Age Dec.31 1.12 2.91 1.27 1.07 1.63 1.33 1.12 1.05 1.18 1.16 1.63 Promo Cust. AwareBudget ness $1,250 76% $1,250 77% $1,300 83% $1,000 57% $1,250 77% $1,500 88% $1,250 76% $1,000 57% $1,150 68% $1,150 68% $1,200 81% Sales Cust. Access- Dec. Cust. Budget ibility Survey $800 85% 40 $900 85% 26 $1,200 80% 39 $1,200 55% 28 $900 85% 23 $1,100 80% 10 $800 85% 7 $900 55% 8 $700 15% 8 $700 15% 5 $1,000 80% 5 Page 8 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Market Share Report Industry Unit Sales % of Market Ark Able Acre Awe Total Buzz Brat Baker Bead Total Actual Market Share in Units Thrift Core Nano Elite 5,669 26.7% 7,354 34.6% 18.0% 6.7% 1.5% 19.1% 24.7% 20.6% 15.9% 8.1% 6.0% 20.9% 0.2% 0.0% 27.2% 24.0% Cute Crimp Cake Cedar Total Dug Drat Deal Dell Total 4.7% 0.0% 4.7% 25.7% 25.6% 0.1% 0.0% 51.3% COMP-XM INQUIRER 10 of 29 Round: 1 December 31, 2014 Efren Escoto 9.8% 11.2% 12.5% 14.1% 47.5% Total 21,226 100.0% Units Demanded % of Market 4,164 19.6% 4,038 19.0% 2.5% 16.8% 1.2% 20.1% 23.9% 0.7% 6.1% 23.6% 3.7% 5.3% 8.8% 5.1% 22.9% Ark Able Acre Awe Total 14.8% 5.2% 19.9% 5.5% 12.0% 17.5% 6.3% 9.4% 4.0% 3.3% 23.1% Buzz Brat Baker Bead Total 13.5% 6.7% 20.0% 4.7% 44.9% 7.6% 18.0% 6.1% 21.5% 53.2% 5.7% 4.7% 5.1% 5.0% 20.5% Cute Crimp Cake Cedar Total 2.1% 3.6% 5.7% 10.2% 10.7% 5.8% 6.7% 33.5% Dug Drat Deal Dell Total PotentialCore Market Nano Share inElite Units Thrift 5.5% 5.8% 11.3% 5,669 26.7% 7,354 34.6% 18.0% 6.7% 1.5% 19.0% 24.7% 20.5% 15.9% 8.1% 6.0% 20.9% 0.2% 24.0% 27.2% Total 21,226 100.0% 4,164 19.6% 4,038 19.0% 3.2% 20.8% 1.2% 19.8% 24.2% 0.6% 5.8% 27.3% 4.6% 5.3% 8.7% 5.0% 23.6% 14.6% 5.1% 19.6% 5.2% 11.3% 16.6% 6.3% 9.4% 3.9% 3.2% 22.8% 4.8% 14.1% 6.6% 19.7% 4.7% 45.0% 7.9% 17.0% 5.8% 20.1% 50.8% 5.9% 4.5% 5.0% 4.7% 20.2% 9.7% 11.2% 12.4% 14.1% 47.5% 5.4% 5.7% 11.1% 2.0% 3.4% 5.4% 10.2% 10.7% 5.8% 6.6% 33.4% 4.8% 25.7% 25.6% 0.1% 51.3% Page 9 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Perceptual Map Round: 1 December 31, 2014 Efren Escoto Perceptual Map for All Segments Andrews Name Ark Able Acre Awe Pfmn 13.6 6.4 9.4 11.4 Name Dug Drat Deal Dell Pfmn 6.8 7.0 10.2 11.0 Size 8.3 13.3 10.8 6.6 Baldwin Revised 7/20/2014 12/15/2014 12/16/2014 6/13/2014 Name Buzz Brat Baker Bead Pfmn 7.0 9.4 11.3 13.7 Size 13.2 10.8 6.8 8.8 Chester Revised 6/28/2014 12/7/2014 12/17/2014 12/18/2014 Name Cute Crimp Cake Cedar Pfmn 10.5 12.6 12.0 14.0 Size 7.8 9.8 6.2 8.2 Revised 12/1/2014 1/4/2015 10/17/2014 10/17/2014 Digby Size 13.4 13.2 9.4 10.0 COMP-XM INQUIRER 11 of 29 Revised 4/11/2015 4/11/2015 11/19/2014 11/17/2014 Page 10 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top HR/TQM Report Efren Escoto Round: 1 December 31, 2014 HUMAN RESOURCES SUMMARY Needed Complement Complement 1st Shift Complement 2nd Shift Complement Andrews 698 698 509 189 Baldwin 430 430 303 127 Chester 583 583 427 156 Digby 613 613 361 252 Overtime% Turnover Rate New Employees Separated Employees Recruiting Spend Training Hours Productivity Index 0.0% 8.1% 57 106 $100 50 100.0% 0.0% 6.5% 60 0 $5,000 80 121.5% 0.0% 10.0% 144 0 $0 0 100.0% 0.0% 8.1% 129 0 $2,500 40 111.2% Recruiting Cost Separation Cost Training Cost Total HR Admin Cost $62 $530 $698 $1,290 $357 $0 $688 $1,046 $144 $0 $0 $144 $453 $0 $490 $943 Labor Contract Next Year Wages Benefits Profit Sharing Annual Raise $26.81 2,500 2.0% 5.0% $26.81 2,500 2.0% 5.0% $26.81 2,500 2.0% 5.0% $26.81 2,500 2.0% 5.0% Starting Negotiation Position Wages Benefits Profit Sharing Annual Raise Ceiling Negotiation Position Wages Benefits Profit Sharing Annual Raise Adjusted Labor Demands Wages Benefits Profit Sharing Annual Raise Strike Days TQM SUMMARY Andrews Baldwin Chester Digby $1,000 $1,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,250 $1,250 $1,250 $0 $0 $0 $0 $0 $0 $0 TQM Budgets Last Year Benchmarking Quality Function Deployment Effort CCE/6 Sigma Training GEMI TQEM Sustainability Initiatives Total Expenditures $0 $0 $1,000 $0 $3,500 $0 $0 $0 $0 $0 $0 $0 $1,250 $1,250 $6,250 $0 $0 $0 $0 $0 Cumulative Impacts Material Cost Reduction Labor Cost Reduction Reduction R&D Cycle Time Reduction Admin Costs Demand Increase 0.95% 0.33% 0.00% 4.66% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.58% 3.47% 9.91% 0.00% 0.94% 0.00% 0.00% 0.00% 0.00% 0.00% Process Mgt Budgets Last Year CPI Systems Vendor/JIT Quality Initiative Training Channel Support Systems Concurrent Engineering UNEP Green Programs COMP-XM INQUIRER 12 of 29 Page 11 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... PRINT Annual Report 13 of 29 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Andrews Round: 1 Dec. 31, 2014 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2014 Common Size 8.5% 9.8% 15.1% $10,451 $12,109 $18,584 Total Current Assets $41,144 2013 $32,442 $13,456 $25,532 33.4% $71,430 110.0% -43.3% $96,824 ($44,409) $82,177 66.6% $52,415 $123,321 Plant & Equipment Accumulated Depreciation 100.0% $123,844 6.5% 0.0% 31.8% $9,516 $15,717 $27,209 38.3% $52,442 9.8% 51.9% $12,081 $59,320 $135,628 ($53,451) Total Fixed Assets Total Assets LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $7,970 $0 $39,209 Total Liabilities Common Stock Retained Earnings $47,179 $12,081 $64,060 Total Equity $76,141 61.7% $71,401 $123,321 Total Liab. & O. Equity 100.0% $123,844 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 14 of 29 2014 $4,740 $9,042 $0 ($1,546) $6,948 $1,347 2013 $20,238 $6,455 $0 $735 ($11,075) $5 $20,531 $16,358 ($38,804) ($3,520) $0 $0 $0 $12,000 $0 ($15,717) ($13,331) $0 ($1,935) $0 ($7,533) $9,992 ($3,717) ($21,990) $10,451 ($12,807) $31 $32,442 Page 1 5/6/14, 9:54 PM COMP-XM INQUIRER 15 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Andrews Round: 1 Dec. 31, 2014 C59559 2014 Income Statement Acre Awe Na Na $50,233 $40,160 $0 $0 Na $0 Na $0 2014 Total $147,320 Common Size 100.0% $8,203 $9,086 $924 $18,213 $18,386 $20,405 $1,073 $39,864 $11,185 $16,503 $233 $27,920 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $45,255 $58,664 $2,230 $106,149 30.7% 39.8% 1.5% 72.1% $11,967 $6,597 $10,369 $12,239 $0 $0 $0 $0 $41,172 27.9% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $1,142 $557 $1,300 $1,200 $496 $4,695 $2,561 $967 $1,400 $2,000 $383 $7,311 $3,853 $972 $1,200 $1,000 $775 $7,801 $1,485 $455 $1,500 $1,100 $620 $5,159 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $9,042 $2,950 $5,400 $5,300 $2,274 $24,966 6.1% 2.0% 3.7% 3.6% 1.5% 16.9% Net Margin $7,272 ($714) $2,568 $7,080 $0 $0 $0 $0 $16,206 11.0% $4,100 $12,106 $0 $4,665 $2,604 $97 $4,740 2.8% 8.2% 0.0% 3.2% 1.8% 0.1% 3.2% (Product Name:) Sales Ark $32,118 Able $24,810 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $7,480 $12,671 $0 $20,151 Contribution Margin Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 16 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 17 of 29 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Baldwin Round: 1 Dec. 31, 2014 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2014 Common Size 13.2% 6.5% 7.6% $19,535 $9,617 $11,272 Total Current Assets $40,424 Plant & Equipment Accumulated Depreciation 2013 $31,638 $9,749 $7,381 27.2% $48,768 111.3% -38.5% $165,300 ($57,176) $124,400 ($47,289) Total Fixed Assets $108,124 72.8% $77,111 Total Assets $148,549 100.0% $125,879 4.3% 14.6% 39.8% $5,797 $25,523 $41,369 58.7% $72,689 12.6% 28.6% $14,378 $38,813 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $6,393 $21,710 $59,157 Total Liabilities Common Stock Retained Earnings $87,260 $18,743 $42,545 Total Equity $61,288 41.3% $53,191 $148,549 Total Liab. & O. Equity 100.0% $125,879 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 18 of 29 2014 $3,733 $9,887 $0 $596 ($3,891) $132 2013 $10,046 $8,293 $0 $510 $1,341 ($928) $10,456 $19,262 ($40,900) ($26,642) $0 $4,365 $0 $17,789 $0 ($3,812) ($5,966) $0 $0 $15,610 ($5,880) $9,642 $18,341 ($12,103) $19,535 $13,406 $6,026 $31,638 Page 1 5/6/14, 9:54 PM COMP-XM INQUIRER 19 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Baldwin Round: 1 Dec. 31, 2014 C59559 2014 Income Statement Baker Bead Bid Na $25,632 $23,827 $0 $0 Na $0 Na $0 2014 Total $117,012 Common Size 100.0% $11,273 $18,958 $353 $30,584 $5,216 $11,088 $336 $16,640 $4,880 $9,623 $310 $14,814 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $25,048 $48,839 $1,353 $75,240 21.4% 41.7% 1.2% 64.3% $12,395 $11,373 $8,992 $9,013 $0 $0 $0 $0 $41,772 35.7% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $3,500 $496 $1,000 $1,000 $408 $6,404 $3,400 $947 $1,000 $1,800 $669 $7,816 $1,600 $973 $1,000 $900 $408 $4,882 $1,387 $977 $1,000 $1,200 $380 $4,943 $0 $1,000 $0 $0 $0 $1,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $9,887 $4,393 $4,000 $4,900 $1,865 $25,044 8.4% 3.8% 3.4% 4.2% 1.6% 21.4% Net Margin $5,991 $3,557 $4,111 $4,070 ($1,000) $0 $0 $0 $16,728 14.3% $1,108 $15,621 $2,432 $7,329 $2,051 $76 $3,733 0.9% 13.3% 2.1% 6.3% 1.8% 0.1% 3.2% (Product Name:) Sales Buzz $25,597 Brat $41,957 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $3,679 $9,170 $353 $13,202 Contribution Margin Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 20 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 21 of 29 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Chester Round: 1 Dec. 31, 2014 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2014 Common Size 20.1% 13.1% 12.5% Total Current Assets $44,242 Plant & Equipment Accumulated Depreciation $93,960 ($41,287) $17,624 $9,841 $16,831 45.7% $44,296 97.0% -42.6% $19,458 $12,673 $12,111 2013 $84,380 ($35,023) Total Fixed Assets $52,673 54.3% $49,357 Total Assets $96,915 100.0% $93,653 8.3% 14.4% 21.5% $6,601 $18,445 $19,472 44.2% $44,518 9.1% 46.7% $9,097 $40,038 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $8,038 $13,971 $20,850 Total Liabilities Common Stock Retained Earnings $42,859 $8,799 $45,256 Total Equity $54,055 55.8% $49,135 Total Liab. & O. Equity $96,915 100.0% $93,653 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 22 of 29 2014 $13,022 $6,264 $0 $1,437 $4,720 ($2,832) 2013 $10,745 $5,625 $0 $1,216 ($1,967) ($1,780) $22,611 $13,840 ($9,580) ($6,500) ($6,494) $0 ($1,609) $1,378 $0 ($4,473) ($4,506) $0 ($1,840) $5,663 ($6,317) $7,930 ($11,198) $1,833 $19,458 $931 $8,271 $17,624 Page 1 5/6/14, 9:54 PM COMP-XM INQUIRER 23 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Chester Round: 1 Dec. 31, 2014 C59559 2014 Income Statement Cake Cedar Na Na $39,879 $41,519 $0 $0 Na $0 Na $0 2014 Total $154,188 Common Size 100.0% $8,721 $14,989 $213 $23,923 $9,236 $16,319 $629 $26,184 $8,716 $16,767 $611 $26,094 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $38,368 $64,150 $1,453 $103,971 24.9% 41.6% 0.9% 67.4% $9,771 $11,326 $13,694 $15,425 $0 $0 $0 $0 $50,217 32.6% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $1,691 $928 $1,250 $900 $298 $5,066 $1,213 $1,000 $1,250 $900 $280 $4,643 $1,587 $804 $1,250 $800 $316 $4,757 $1,773 $804 $1,250 $800 $329 $4,956 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,264 $3,535 $5,000 $3,400 $1,223 $19,423 4.1% 2.3% 3.2% 2.2% 0.8% 12.6% Net Margin $4,705 $6,683 $8,938 $10,468 $0 $0 $0 $0 $30,794 20.0% $6,343 $24,451 $1,411 $2,597 $7,155 $266 $13,022 4.1% 15.9% 0.9% 1.7% 4.6% 0.2% 8.4% (Product Name:) Sales Cute $37,540 Crimp $35,250 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $11,694 $16,075 $0 $27,769 Contribution Margin Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 24 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 Annual Report PRINT Annual Report 25 of 29 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Digby Round: 1 Dec. 31, 2014 C59559 Balance Sheet DEFINITIONS: Common Size: The common size column simply represents each item as a percentage of total assets for that year. Cash: Your end-of-year cash position. Accounts Receivable: Reflects the lag between delivery and payment of your products. Inventories: The current value of your inventory across all products. A zero indicates your company stocked out. Unmet demand would, of course, fall to your competitors. Plant & Equipment: The current value of your plant. Accum Deprec: The total accumulated depreciation from your plant. Accts Payable: What the company currently owes suppliers for materials and services. Current Debt: The debt the company is obligated to pay during the next year of operations. It includes emergency loans used to keep your company solvent should you run out of cash during the year. Long Term Debt: The company's long term debt is in the form of bonds, and this represents the total value of your bonds. Common Stock: The amount of capital invested by shareholders in the company. Retained Earnings: The profits that the company chose to keep instead of paying to shareholders as dividends. ASSETS Cash Accounts Receivable Inventory 2014 Common Size 15.5% 7.6% 7.4% $25,465 $12,483 $12,101 Total Current Assets $50,049 Plant & Equipment Accumulated Depreciation 2013 $32,723 $10,847 $9,993 30.4% $53,563 107.9% -38.4% $177,560 ($63,104) $142,900 ($51,267) Total Fixed Assets $114,456 69.6% $91,633 Total Assets $164,505 100.0% $145,197 5.4% 15.4% 41.4% $7,198 $29,281 $53,917 62.2% $90,396 16.7% 21.1% $24,669 $30,131 LIABILITIES & OWNERS' EQUITY Accounts Payable Current Debt Long Term Debt $8,826 $25,277 $68,179 Total Liabilities Common Stock Retained Earnings $102,282 $27,509 $34,713 Total Equity $62,222 37.8% $54,800 $164,505 Total Liab. & O. Equity 100.0% $145,197 Cash Flow Statement The Cash Flow Statement examines what happened in the Cash Account during the year. Cash injections appear as positive numbers and cash withdrawals as negative numbers. The Cash Flow Statement is an excellent tool for diagnosing emergency loans. When negative cash flows exceed positives, you are forced to seek emergency funding. For example, if sales are bad and you find yourself carrying an abundance of excess inventory, the report would show the increase in inventory as a huge negative cash flow. Too much unexpected inventory could outstrip your inflows, exhaust your starting cash and force you to beg for money to keep your company afloat. Cash Flows from Operating Activities: Net Income (Loss) Depreciation Extraordinary gains/losses/writeoffs Accounts Payable Inventory Accounts Receivable Net cash from operations Cash Flows from Investing Activities: Plant Improvements Cash Flows from Financing Activities: Dividends Paid Sales of Common Stock Purchase of Common Stock Cash from long term debt Retirement of long term debt Change in current debt (net) Net cash from financing activities Net change in cash position Closing cash position Annual Report 26 of 29 2014 $4,582 $11,837 $0 $1,628 ($2,107) ($1,636) 2013 $7,607 $9,527 $0 $1,273 ($1,389) ($1,055) $14,304 $15,964 ($34,660) ($15,800) $0 $2,840 $0 $14,263 $0 ($4,005) ($12,582) $0 $0 $9,570 ($7,533) $7,083 $13,098 ($7,259) $25,465 ($3,463) ($3,299) $32,723 Page 1 5/6/14, 9:54 PM COMP-XM INQUIRER 27 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... 5/6/14, 9:54 PM COMP-XM INQUIRER http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Top Annual Report Digby Round: 1 Dec. 31, 2014 C59559 2014 Income Statement Deal Dell Na Na $33,379 $38,449 $0 $0 Na $0 Na $0 2014 Total $151,882 Common Size 100.0% $10,087 $18,314 $271 $28,672 $8,776 $13,817 $426 $23,019 $10,488 $16,928 $552 $27,968 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $39,189 $66,087 $1,452 $106,728 25.8% 43.5% 1.0% 70.3% $12,053 $12,260 $10,360 $10,481 $0 $0 $0 $0 $45,154 29.7% Period Costs: Depreciation SG&A: R&D Promotions Sales Admin Total Period $2,800 $1,000 $1,150 $1,000 $517 $6,467 $3,333 $1,000 $1,150 $1,000 $541 $7,024 $2,604 $896 $1,150 $700 $441 $5,791 $3,100 $891 $1,150 $700 $508 $6,349 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $11,837 $3,788 $4,600 $3,400 $2,006 $25,631 7.8% 2.5% 3.0% 2.2% 1.3% 16.9% Net Margin $5,586 $5,236 $4,569 $4,132 $0 $0 $0 $0 $19,523 12.9% $855 $18,668 $2,907 $8,567 $2,518 $94 $4,582 0.6% 12.3% 1.9% 5.6% 1.7% 0.1% 3.0% (Product Name:) Sales Dug $39,121 Drat $40,932 Variable Costs: Direct Labor Direct Material Inventory Carry Total Variable $9,838 $17,027 $203 $27,069 Contribution Margin Definitions: Sales: Unit sales times list price. Direct Labor: Labor costs incurred to produce the product that was sold. Inventory Carry Cost: the cost to carry unsold goods in inventory. Depreciation: Calculated on straight-line 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget for each product. Sales: The sales force budget for each product. Other: Charges not included in other categories such as Fees, Write Offs, and TQM. The fees include money paid to investment bankers and brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs include the loss you might experience when you sell capacity or liquidate inventory as the result of eliminating a production line. If the amount appears as a negative amount, then you actually made money on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest: Interest expense based on last year's current debt, including short term debt, long term notes that have become due, and emergency loans. Long Term Interest: Interest paid on outstanding bonds. Taxes: Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor contract. Net Profit: EBIT minus interest, taxes, and profit sharing. 28 of 29 Other EBIT Short Term Interest LongTerm Interest Taxes Profit Sharing Net Profit 5/6/14, 9:54 PM COMP-XM INQUIRER Annual Report 29 of 29 http://ww2.capsim.com/cgi-bin/CpCGIReports2011.exe?XM=1... Page 2 5/6/14, 9:54 PM
